Accounting Adjustments
Mostrando 1-10 de 10 artigos, teses e dissertações.
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1. TRAVIS-LIKE CASES AND ADEQUATE IDEAS: A CRITICAL NOTICE OF BOZICKOVIC’S THE INDEXICAL POINT OF VIEW
Abstract In this critical notice we review Bozickovic's recent proposal to settle two interrelated issues: (i) the issue of the cognitive significance of indexical thoughts expressed at a time in the face of difficulties posed by cases in which the subject either mistakes two objects for one or one for two different objects; (ii) that of the cognitive dynami
Manuscrito. Publicado em: 2022
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2. Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms
RESUMO O presente estudo investiga se as empresas de capital aberto brasileiras gerenciam os tributos diferidos em direção a uma estratégia de big bath. O "big bath” earnings management é uma estratégia na qual as empresas reconhecem elevados valores de perdas não recorrentes. O estudo obtém resultados originais que suportam a hipótese do big bath
Rev. contab. finanç.. Publicado em: 25/03/2019
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3. As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido)
This research aims to provide information about the major implications of the Law 11.638/07 on the calculation of direct taxes. The Law 11.638/07 instituted several changes to accounting standards that provided conditions for the convergence of international accounting standards and mainly segregation between corporate accounting and tax accounting. The rese
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/10/2012
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4. Hierarchical analysis of the accounting indicators under the optical of the managerial performance / Análise hierárquica dos indicadores contábeis sob a óptica do desempenho empresarial
Theoretical referencing allows us to characterize analysis of financial statements as an eminently subjective activity, despite the formulation of relationships, calculation of indexes and the use of tables of standard indicators. Decision theory establishes that individuals choose the alternatives considered to the most appropriate for reaching their desire
Publicado em: 2008
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5. The relation between stock returns and EVA, residual income, mandated performance measures: a empirical study applied to Brazilian companies with open capital / A relação do retorno das ações com o EVA, com o lucro residual e com as medidas contábeis tradicionais: um estudo empírico aplicado às empresas brasileiras de capital aberto
The huge propagation of the EVA® (Economic Value Added) concept allows companies to use this performance measure to prove how much value was added for the owners. These companies hope positive EVA®s increase firm values in the market. In this direction, some studies prove a strong association between EVA® and stock returns, confirming that the positive EV
Publicado em: 2007
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6. Análise dos ajustes dos padrões contábeis brasileiros e IFRS ( Internacional Financial Reporting Standards ) estudo de caso: CST - Companhia Siderúrgica de Tubarão S.A. , Mangels Industrial S.A. e Grendene S.A.
Diante do advento da globalização, cada vez mais os países, empresas e pessoas estão expostas a novas tecnologias, produtos e serviços. A evolução dos negócios internacionais trás uma série de ganhos no campo da contabilidade, em razão disso somente as melhores práticas sobreviverão. Dessa forma, será necessário uma linguagem internacional dos
Publicado em: 2007
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7. Influence of the Enterprise Resource Planning (ERPs)on the organizational aspects in the area of accounting : case studies in companies of Parana. / Influência dos sistemas empresariais integrados (ERPs) nos aspectos organizacionais da área de contabilidade : estudo de casos em empresas do Paraná
According to literature in the area, the decision about whether or not to implement ERP (Enterprise Resource Planning) is not a matter of technology alone, but rather, a matter of strategy, since its implementation requires deep changes in the organization. Still according to research already published, this implementation generates deep changes in the area
Publicado em: 2005
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8. Diet adjustments of maned wolves, Chrysocyon brachyurus (Illiger) (Mammalia, Canidae), subjected to supplemental feeding in a private natural reserve, Southeastern Brazil
From the analysis of 230 scats, the diet of the maned wolves, Chrysocyon brachyurus (Illiger, 1815), was determined in a private natural reserve in southeastern Brazil in which ecotourism activities are developed and the animals are deliberately fed bovine meat. A total of 569 occurrences of food items were recorded, of which 56.8% were of animal origin and
Revista Brasileira de Zoologia. Publicado em: 2003-06
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9. Epidemiology and Outcome of Nosocomial and Community-Onset Bloodstream Infection
We performed a prospective study of bloodstream infection to determine factors independently associated with mortality. Between February 1999 and July 2000, 929 consecutive episodes of bloodstream infection at two tertiary care centers were studied. An ICD-9-based Charlson Index was used to adjust for underlying illness. Crude mortality was 24% (14% for comm
American Society for Microbiology.
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10. The effect of managed care on the incomes of primary care and specialty physicians.
OBJECTIVE: To determine the effects of managed care growth on the incomes of primary care and specialist physicians. DATA SOURCES: Data on physician income and managed care penetration from the American Medical Association, Socioeconomic Monitoring System (SMS) Surveys for 1985 and 1993. We use secondary data from the Area Resource File and U.S. Census publi